Wrinkle Free Company provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2014

Projected benefit obligation $2,737,000

Accumulated benefit obligation $1,980,000

Fair value of plan assets $2,278,329

Accumulated OCI (PSC) $210,000

Accumulated OCINet loss (1/1/14 balance, 0), $45,680

Pension liability $458,671

Other pension plan data for 2014:

Service cost $94,000

Prior service cost amortization $42,000

Actual return on plan assets $130,000

Expected return on plan assets $175,680

Interest on January 1, 2014, projected benefit obligation $253,000

Contributions to plan $93,329

Benefits paid $140,000

Required:

(a) Prepare the note disclosing the components of pension expense for the year 2014.

(b) Determine the amounts of other comprehensive income and comprehensive income for 2014. Net income for 2014 is $35,000.

(c) Compute the amount of accumulated other comprehensive income reported at December 31, 2014.